Recital 22

(22) The lack of common standardised disclosure templates for issuers of environmentally sustainable bonds or sustainability-linked bonds at Union level makes it difficult for investors in such bonds to easily and reliably locate the information they need, and to compare and aggregate data on such bonds. In particular, the lack of a common methodology for issuers to report on the alignment of bond proceeds with the taxonomy requirements creates administrative difficulties and uncertainty for bond investors that report pursuant to Regulation (EU) 2019/2088 of the European Parliament and of the Council (11). Therefore, public disclosure templates should be established, which issuers of such bonds can choose to complete and publish alongside their other disclosure documentation. Such templates should contain information on the allocation of bond proceeds to taxonomy-aligned activities, while clearly identifying the share of proceeds allocated to gas and nuclear energy. The templates should be developed by the Commission by means of guidelines for voluntary pre-issuance disclosures, which can serve as inspiration for any future sustainability-related disclosures under Union law, and a delegated act for periodic disclosures. Such disclosures should be consistent with the relevant sections of the European Green Bond factsheet and allocation report.

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Source: EUR-Lex (Cellar) · retrieved 2026-11-03 · Text as adopted (Official Journal); later amendments are not incorporated in this text.